1976 (8) TMI 2 - SC - Wealth-tax

Whether mere possibility of user for agricultural purposes would make land agricultural one - Hold that the Tribunal should determine afresh, from a correct angle, the question of fact whether any of the lands under consideration were "agricultural" or not for the purposes of the Act before it. Accordingly, we allow these appeals, set aside the judgment and order of the Full Bench and send back the cases to the Tribunal for appropriate orders